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Finance et marchés · 16/04/20121 min de lecture
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect the parties to such transactions. This document also invites comments from the public regarding these proposed regulations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →